scholarly journals TAXATION OF INDIVIDUALS: THEORY AND PRACTICE

2021 ◽  
Author(s):  
Avazkhon Agzamov ◽  
Keyword(s):  
Graduate Students ◽  
Personal Income ◽  
Theory And Practice

The monograph examines the scientific and theoretical views on improving the practice of taxation of individuals and the sources of taxation of the personal income. The problems that exist in the practice of taxation of individuals and the ways to solve them have been mentioned. The monograph is intended for professors, specialists and researchers, senior researchers, trainees in economics, graduate students and students interested in the study of problems of taxation and taxation, including the taxation of individuals.

Theory and practice of analysis of financial statements of organizations

2021 ◽  
Author(s):  
Natal'ya Parushina ◽  
Oksana Gubina ◽  
Vitaliy Gubin ◽  
Inna Butenko ◽  
Natal'ya Suchkova ◽  
...  
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
Financial Services ◽  
Financial Statements ◽  
Theory And Practice ◽  
Financial Accounting ◽  
Federal State ◽  
Educational Standards ◽  
Universities And Colleges ◽  
Regulatory Documents

The textbook discusses the theoretical and practical aspects of the analysis of financial statements of organizations in various fields of activity. The theory and practice of the analysis of reporting forms are based on the use of modern regulatory documents in the field of accounting and tax accounting, auditing, statistics. The textbook reflects the features of the analysis of financial, accounting, tax, statistical reporting of organizations based on the use of a system of analytical indicators and the interconnection of reporting forms. Examples of execution of analytical documents of the economist-analyst are given, which allow to visualize the process of conducting and summarizing the results of the analysis of reporting indicators in organizations of various types of activity. Meets the requirements of the federal state educational standards of higher education of the latest generation and includes a course of lectures, discussion questions, tests, practical situations and tasks. For undergraduate and graduate students, graduate students, teachers of economic universities and colleges, auditors, accountants, economists, employees of tax, statistical and financial services.

scholarly journals Community Service-Learning in a Large Introductory Sociology Course: Reflections on the Instructional Experience

2018 ◽  
Vol 4 (1) ◽  
pp. 61-78
Author(s):  
Jana Grekul ◽  
Wendy Aujla ◽  
Greg Eklics ◽  
Terra Manca ◽  
Ashley Elaine York ◽  
...  
Keyword(s):  
Graduate Students ◽  
Service Learning ◽  
Community Service ◽  
Graduate Student ◽  
Undergraduate Students ◽  
Teaching Experience ◽  
Pilot Project ◽  
Theory And Practice ◽  
Community Service Learning ◽  
Introductory Sociology

This paper reports on a pilot project that involved the incorporation of Community Service-Learning (CSL) into a large Introductory Sociology class by drawing on the critical reflections of the six graduate student instructors and the primary instructor who taught the course. Graduate student instructors individually facilitated weekly seminars for about 30 undergraduate students, half of which participated in CSL, completing 20 hours of volunteer work with a local non-profit community organization. We discuss the benefits of incorporating CSL into a large Introductory Sociology class and speculate on the value of our particular course format for the professional development of graduate student instructors. A main finding was the critical importance to graduate students of formal and informal training and collaboration prior to and during the delivery of the course. Graduate students found useful exposure to CSL as pedagogical theory and practice, and appreciated the hands-on teaching experience. Challenges with this course structure include the difficulty of seamlessly incorporating CSL student experiences into the class, dealing with the “CSL”/ “non CSL” student division, and the nature of some of the CSL placements. We conclude by discussing possible methods for dealing with these challenges.  

scholarly journals Graduate Students' Reflections on Technology in Language Learning and Teaching: A Qualitative Study

2019 ◽  
Author(s):  
Mohammed A. A. Farrah
Keyword(s):  
Professional Development ◽  
Qualitative Research ◽  
Graduate Students ◽  
Language Learning ◽  
Professional Growth ◽  
Theory And Practice ◽  
Learning And Teaching ◽  
Reflective Journals ◽  
Integrated Theory ◽  
Academic Year

This study aims to analyze the experiences and perceptions of a group of graduate students regarding an MA Technology in Language Learning and Teaching Course at Hebron University, Palestine. Specifically, the study addressed the aspects of the course that were perceived as the most useful for them and how graduate students perceive their professional growth as a result of the course. The study took place during the second semester of the academic year 2016/2017. The researcher employed a qualitative research to achieve the aims of the study. The participants wrote reflective journals and described how the course integrated theory and practice. The results revealed that the students benefited from the different elements of the course. Particularly, they benefited from the practical projects. The experience helped them in their professional development. Finally, the students offered a number of suggestions for improving the course. The researcher concluded with a set of recommendations.

scholarly journals Dual income tax: An option for the reform of personal income tax in Serbia?

2008 ◽  
Vol 53 (178-179) ◽  
pp. 183-197 ◽  
Author(s):  
Sasa Randjelovic
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Theory And Practice ◽  
Personal Income Tax ◽  
Progressive Taxation ◽  
Dual Income Tax ◽  
Negative Income ◽  
The Subject ◽  
Dual Income ◽  
Negative Income Tax

Contemporary tax theory and practice provides two fundamental concepts for taxation of personal income: scheduler and global. Several systems have been derived from these basic models, including combined, flat, dual and negative income tax. Dual income tax, the subject of this paper, requires progressive taxation of income from employment and proportional taxation of income from capital. However, strict application of this system significantly violates the principle of equitability of taxation, both horizontally and vertically.

scholarly journals FROM THE EXPERIENCE OF IMPLEMENTATION OF THE EDUCATIONAL AND SCIENTIFIC PROGRAM “PROFESSIONAL EDUCATION” FOR RECIPIENTS OF THE THIRD (EDUCATIONAL AND SCIENTIFIC) LEVEL OF HIGHER EDUCATION IN SPECIALTY 015 “VOCATIONAL EDUCATION” (BY SPECIALIZATIONS)

2021 ◽  
Vol 1 (21) ◽  
Author(s):  
Nataliia P. Volkova ◽  
◽  
Olha V. Lebid ◽  
Keyword(s):  
Higher Education ◽  
Graduate Students ◽  
Professional Education ◽  
Theory And Practice ◽  
Teaching Staff ◽  
Scientific Program ◽  
Scientific Level ◽  
Research Results ◽  
The Third ◽  
Research Activities

The article reveals the experience of implementing the educational and scientific program “Professional Education” for applicants of the third (educational and scientific) level of higher education specialty 015 Professional Education (by specializations) at Alfred Nobel University. Features and purpose of the educational and scientific program “Professional Education”, as well as its structure (educational and scientific components) are described. The volume of the educational component of the educational and scientific program is given – 45 ECTS credits, of which the cycle of general (18 ECTS credits) and professional (27 ECTS credits) training, including the discipline of free choice of applicants (12.5 ECTS credits). Particular attention in the educational and scientific program is paid to the content of competencies sufficient to solve complex problems in the field of professional and / or research and innovation in the field of education. A brief description of the content of the scientific component of the program, which provides for the implementation of their own basic and / or applied research with the appropriate design of the obtained scientific results in the form of a dissertation, testing of research results. Methodological approaches (systemic, competence, activity, andragogic, student-centered, personality-oriented, participatory, environmental, integrative) and principles (systematization, scientificity, systematicity and consistency, clarity, integration of theory and practice, consciousness and activity) are substantiated and defined. Independence and activity of subjects in training, interdisciplinary connections, a positive emotional background of training, maintenance of unity of educational, developmental and educational functions are put into practice in the educational and scientific program. The main types of classes, methods and means of teaching future doctors of philosophy are identified. Emphasis is placed on the peculiarities of graduate research activities of graduate students. Ways of realization of individual educational trajectory for each postgraduate student are demonstrated (drawing up of the individual curriculum; a choice of the block of disciplines from a selective component at one’s own will, choosing the subjects of scientific and practical research works according to the interests of applicants of higher education; the organization of independent work of applicants by means of educational computer programs and electronic textbooks; certification courses for the formation of additional professional competencies; distance education; drawing up an individual schedule of graduate students; types of communication between research and teaching staff with applicants; participation in various extracurricular activities). Emphasis is placed on the scientific achievements of higher education seekers (publications in professional journals, collections of scientific papers, reporting the results at annual scientific and practical conferences, publication of research results in a foreign language in periodicals, participation in the research work of the Department of Innovation Technologies in Pedagogy, Psychology and Social Work, scientific and pedagogical internship, etc.).

scholarly journals Using project-based learning to teach project-based learning: lessons learned ,

2021 ◽  
Vol 32 ◽  
Author(s):  
João Alberto Arantes do Amaral
Keyword(s):  
Graduate Students ◽  
Course Design ◽  
Project Based Learning ◽  
Lessons Learned ◽  
Theory And Practice ◽  
Project Design ◽  
Design Elements ◽  
Group Activities ◽  
Faculty Of Education ◽  
The University

Abstract This article reports the lessons learned using a project-based learning (PBL) approach for teaching the project-based learning methodology itself. This study was conducted with 33 graduate students from the Faculty of Education of the University of São Paulo, Brazil. This paper explains the course goals, design, and curriculum. Data were collected by means of focus group activities, electronic surveys, and students’ project websites, and analyzed to determine recurrent themes. The main findings were the following: (1) The course design, which followed the seven essential project design elements proposed by Larmer, Mergendoller, and Boss (2015), was very effective; (2) Centering learning around a meaningful project – the creation of a book about PBL experience – motivated students to do their best. However, the hard work came at a price: students reported experiencing fatigue and stress; and (3) The learning dynamics provided students with the experience of combining theory and practice, interviewing subjects, reflecting about the learning process, and sharing knowledge.

scholarly journals Examining the Role of Enjoyment, Anxiety, and Emotional Intelligence Online Graduate Students' Self-Regulated Learning

2020 ◽  
Author(s):  
Achraf Touati
Keyword(s):  
Emotional Intelligence ◽  
Online Learning ◽  
Graduate Students ◽  
Value Theory ◽  
Theory And Practice ◽  
Achievement Emotions ◽  
Self Regulated Learning ◽  
Control Value ◽  
Regulated Learning

As online learning continues to grow, particularly amid the COVID pandemic, so too has interest among educational practitioners and researchers to understand the personal and contextual factors that shape students’ emotions in these environments. The control-value theory of achievement emotions has emerged as a useful framework for examining the antecedents and consequences of different emotions that students experience in online learning. The purpose of the present study was to validate the assumptions of the control-value theory in an asynchronous online graduate program, and to examine the role of emotional intelligence in this social-cognitive process. Data were collected from 102 graduate students enrolled at a public university in the United States. Results showed that online self-efficacy was a significant predictor of achievement emotions (enjoyment and anxiety). However, student value appraisals of the online program only predicted anxiety. Hierarchical regression analyses also revealed that only anxiety was a significant predictor of self-regulated learning. Further moderation analyses were conducted and showed that emotional intelligence moderated the relationships between achievement emotions and self-regulated learning. The implications for research, theory, and practice are discussed.

Educating for Transformation: The Spiritual Task

Horizons ◽  
1982 ◽  
Vol 9 (1) ◽  
pp. 74-80 ◽  
Author(s):  
Matthew Fox
Keyword(s):  
Graduate Students ◽  
Theory And Practice ◽  
The West ◽  
Doctoral Studies ◽  
First Semester ◽  
Recent Graduate ◽  
Sound Theory ◽  
Creative Teacher ◽  
As If

I must be honest from the start and confess the summary of my six years of teaching undergrads and five years of graduate students: being a “creative teacher” of spirituality in a system of education that is destructive both of spirituality and creativity is impossible. Education, like religion itself, cannot afford to succumb to privatization as if a “loneranger” teacher in spirituality could endure or carry on without a structure and a program that is based in sound theory and practice that itself sustains creativity and spirituality.A recent graduate of our Institute in Creation-Centered Spirituality is now pursuing doctoral studies in theology, and his comment after his first semester at a renowned university was: “There is no spirituality in upper academia.” What he was experiencing was the absence of sensitivity to both right and left brains as sources for learning; the absence of sensitivity to making connections and therefore to the artist in self and society; the absence of synthesis or interdependence on the part of curriculum or faculty. What he was also undergoing was a deep experience of the malaise that education finds itself in today in the West—a crisis that, if attended to, also reveals an opportunity of staggering dimensions.

scholarly journals Implementing “Theory and Practice of Achieving Excellence in Sport” Project for Graduate Students Training at CIS Network University

2019 ◽  
pp. 584-591
Author(s):  
Lyudmila Rogaleva ◽  
Valery Malkin ◽  
Elnara Lukmanova ◽  
Alfiya Gumerova
Keyword(s):  
Graduate Students ◽  
Practical Knowledge ◽  
Theory And Practice ◽  
International Programs ◽  
Research Areas ◽  
Academic Exchange ◽  
Pedagogical Design ◽  
Theoretical Approaches ◽  
Observation Methods ◽  
Double Degree

The paper explores new approaches in the area of training graduate students who take double degree international programs in Russia and Kazakhstan. Results of “Theory and Practice of Achieving Excellence in Sport” project are presented. This project was aimed at developing disciplines based on contemporary theoretical approaches and scientific achievements in sports psychology and also practical knowledge, making it possible to quickly involve graduate students in academic activity. The concept of excellence, which was initially manifested in sports and then in other areas (business, education, healthcare), was selected as the project’s methodology basis. The following research methods were used: systemic, comparative and contrastive analysis of philosophical, psychological, pedagogical, method and medical literature, studying psychological and pedagogical design experience; observation methods (direct and indirect observation); archival research (analyzing the results of pilot and experimental activity, content analysis). The developed project is united by a shared idea and includes 4 disciplines. The paper outlines each discipline’s tasks, features of its content and forecasted results in developing students’ competence. Results of practical activity proved students’ interest in new disciplines and enhanced motivation to select subjects for their Master’s Theses relevant for contemporary research areas. The main output of working on this course is building a new generation of students ready for academic exchange, self-development and professional achievements.

Theory and practice of expert methods

2019 ◽  
Author(s):  
Владимир Коробов ◽  
Vladimir Korobov ◽  
Борис Кочуров ◽  
Boris Kochurov
Keyword(s):  
Graduate Students ◽  
Complex Systems ◽  
Theory And Practice ◽  
Expert Evaluation ◽  
Promising Alternative ◽  
Survey Techniques ◽  
Advantages And Disadvantages ◽  
Multi Criteria Evaluation ◽  
Development Methods ◽  
Selection Of

The monograph addresses the issues of expert evaluation of complex systems. The survey techniques, the methods for calculating the weighting factors of influencing factors, the approaches to the formalization of the objects of study are described. The advantages and disadvantages of the procedures and algorithms used are analyzed. It is shown how expert estimates can be applied in various models and metrics. Examples of implementation in the tasks of territorial zoning, assessment of situations, and the selection of the most promising alternative are given. The monograph is designed for researchers, graduate students and undergraduates and engineers of various specialties who use in their research and development methods of multi-criteria evaluation of complex systems.

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